IHTM36034 - Procedures for taking
penalties on late accounts: initial action in CG and PC&S
When you receive a late account or a late account is referred
to you, you should
- treat the penalty aspect as a
priority
- check that the time limit (
IHTM10803) has been exceeded
- check that the taxpayer or their agent has
not provided a reasonable excuse
- issue the standard penalty letter (
IHTM36041) with the leaflet IHT13 if
appropriate
- raise any other enquiries that are
necessary
The delivery of a late account does not constitute an enquiry (
IHTM29012)
